Question ID :
44710
LUT for New Address
Kindly guide for following,
Client having Registered Office at A and having LUT for the address. Now he has shifted his registered address to B. Kindly advise,
1. Whether there any procedure to surrender LUT of old address (A) and Can client apply for new LUT for New Address (B) ?
2. Without surrendering, whether we need to apply for LUT for New Address (B)
3. Whether we can use old LUT only and there is procedure of change in Address from old (A) to New (B)
Regards,
CA Trupti
Posted by
CA. CHAVAN TRUPTI GAJANAN
on
Aug 12, 2024
Filed Under
GST
Procedure for Surrendering LUT and Applying for New LUT: If the client has shifted the registered office to a new address (B), they must inform the GST authorities of this change. While there is no specific requirement to formally "surrender" the LUT for the old address (A), it is advisable to update the new address in the GST portal. After updating the address, the client can apply for a new LUT with the new registered office address (B). This ensures that the LUT reflects the current registered office location.
Applying for New LUT Without Surrendering the Old One: Technically, a new LUT should be applied for the new address (B) to maintain compliance. Using the old LUT from the previous address (A) is not recommended since the registered address on the LUT and GSTIN must match the actual business address.
Using the Old LUT and Changing the Address: You can use the old LUT temporarily if the address change is not reflected yet. However, the client should initiate the process to update the registered address with the GST authorities and obtain a new LUT for the updated address (B) to avoid compliance issues in the long run. There is no formal procedure for "changing" the LUT address; instead, the address needs to be updated in the GST portal and a new LUT must be applied.
Posted by
SACHIN KUMAR RAI on
May 12, 2025